2. The tax authorities generally implement the regular quota method for individual industrial and commercial households, that is, the tax payable for one month is verified according to the region, lot, area and equipment.
3. If the monthly income is less than 5,000 yuan, business tax, urban construction tax, surcharge for education and surcharge for local education shall be exempted.
4. If the monthly income is more than 5,000 yuan, 5% business tax, 5% urban construction tax, 3% education surcharge and 1% local education surcharge will be levied in full.
5. If the monthly quota is less than 5,000 yuan, if the catering invoice issued to the outside world exceeds 5,000 yuan or the monthly quota is more than 5,000 yuan, the catering invoice issued to the outside world will be taxed if it exceeds the monthly quota.
6. Many regions encourage re-employment or self-employment, and have introduced some preferential policies for small and micro enterprises. Can you enjoy them? Please consult the tax administrator for details.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.